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TURPIN V. BURGESS, 117 U. S. 504 (1886)

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U.S. Supreme Court

Turpin v. Burgess, 117 U.S. 504 (1886)

Turpin v. Burgess

Argued March 18, 1886

Decided April 5, 1886

117 U.S. 504


The exportation stamp required to be affixed to every package of tobacco intended for exportation, before its removal from the factory, again declared constitutional, and the decision in Pace v. Burgess, 92 U. S. 372, reaffirmed.

An excise laid on tobacco before its removal from the factory is not a duty on "exports," or "on articles exported" within the prohibition of the Constitution, even though the tobacco be intended for exportation. The case of Coe v. Errol, 116 U. S. 517, cited and applied.

The case is stated in the opinion of the Court.

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